https://www.taxtmi.com/caselaws?id=458639 Cenvat credit disputes may require fresh adjudication where credit was taken on advisory notes or transfer-for-debit notes and the record does not clearly establish the basis for denial. On the towers issue, the entitlement to credit as capital goods depended on unresolved factual questions about the nature of services and the need for towers. The impugned order was set aside and both issues were remanded for de novo decision with opportunity of hearing and fresh evidence. en-us Fri, 11 Aug 2017 00:00:00 +0530 Mon, 11 Nov 2024 18:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458639 Cenvat credit disputes may require fresh adjudication where credit was taken on advisory notes or transfer-for-debit notes and the record does not clearly establish the basis for denial. On the towers issue, the entitlement to credit as capital goods depended on unresolved factual questions about the nature of services and the need for towers. The impugned order was set aside and both issues were remanded for de novo decision with opportunity of hearing and fresh evidence. Case-Laws Central Excise Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458639